the financial records of an organization at the end of a period in an accurate and timely fashion according to a generally accepted basis of accounting, including the financial statement presentation of results to both internal and external stakeholders, as well as providing appropriate explanations and insights to the nature of the financial results and all supporting documentation. Supply chain effectiveness Supply chain effectiveness refers to capabilities to not only manage an enterprise supply chain, but also to provide transparency to all parts of the value chain. This includes the ability to see the sales pipeline and create demand plans organized with suppliers to fulfil those demand plans. Another area of key focus is sales and operations planning (S&OP). See also Executive information systems References Further reading Newman, William D., Financial Planning and Analysis Using SAP EPM. 2014 Newman, William D., Understanding SAP BusinessObjects Enterprise Performance Management. 2010 Bardoliwalla, Nenshad, Buscemi, Stephanie, and Broady, Denise, Driven to Perform. 2011 Organizational performance management